Аудиторная работа № 1

6. Найдите в тексте существительные, соответствующие следующим глаголам и прилагательным:

to record, to prepare, to pay, to receive, profitable, to disagree, to decide, to determine, to equal, to inform, to invest, to manage, to balance, to inter­pret, valuable, to analyze, to post, accurate

7. Составьте словосочетания из наиболее часто встречающихся в тексте Bookkeeping as Part of Accounting Cycle существительных и данных ниже при­лагательных и переведите их на русский язык.

ОБРАЗЕЦ: periodic → periodic accounting

periodic, valuable, current, various, accurate, trial, preliminary, separate, systematic, typical, basic, proper, financial, double, extensive, additional, general, useful

8. Образуйте герундий от глаголов, стоящих в скобках. Переведите предложе­ния на русский язык.

1. (То keep) records accurately is very important both for a company and tax authorities (власти).

2. After (to post) the data the bookkeeper began (to calculate) debit and credit balances.

3. Double-entry bookkeeping speeds up (to check) accounts by (to show) whether they are in balance.

4. The bookkeeper informed the Financial Manager of the first three steps of the accounting cycle (to complete) by his department.

5. The bookkeeper remembered (to record) the data concerning this trans­action on the computer.

6. The company's manager insists on (to keep) detail recording of daily sales by all salesmen (продавец).

7. The director was against the idea of a preliminary meeting (to hold) before the main conference.

8. In (to decide) how much labour to employ, the firm looks for the high­est possible profit.

9. The new inexperienced bookkeeper was suspected of (not to detect) the error while (to check) the company's debits and credits.

10. The accountant is interested in the trial balance (to draw up) by the; bookkeeper as soon as possible.

9. Выберите подходящее по смыслу слово из предлагаемых в скобках вариантов.

1. The accounting cycle is known to consist of seven main steps, the (book­keeping / accounting) being responsible for the analysis and interpreta­tion of the (records / entries).

2. Having drawn up the (balance sheet / trial balance), the bookkeeper expects the final financial (accounts / statements) to be prepared in the| (accounting / managerial) department.

3. A bookkeeper deals with taxes, cash flow which includes cash (receipts / credits) and (debits / payments), sales, purchases and different other business (activities/ transactions).

4. Bookkeepers first (post/record) all the data in the books which are called (ledgers / journals).

5. The record-keeping (accuracy / accurately) can't be checked until total debits and total credits are added together.

6. Disagreement between the total of the (debits / receipts) and the total of the (payments / credits) in the trial balance means that there is an error in the records.

7. A ledger is a book having one page for each (entry / account) in the organization's financial structure, (debits / credits) being shown on the left side.

8. All items of tangible assets should be (posted / listed) accurately before calculating their depreciation.

9. If sources exceed uses, there will be (a balance / an excess) of cash rep­resenting funds provided but not yet put to use in the business.